[R.O. 1998 § 510.160; CC 1980 § 66.030]
When, after condemnation by the Board of Aldermen of any sidewalk or portion thereof, and notice of such condemnation to the abutting property owner, such abutting property owner shall fail within a period of sixty (60) days after such condemnation, to repair, construct or reconstruct such sidewalks so condemned, the City shall have authority to repair, construct or reconstruct the same, keeping an accurate account of the amount expended for the labor and materials, including grading and filling opposite each lot or piece of ground, and each lot or piece of ground abutting on said sidewalk so repaired, constructed or reconstructed, shall be liable for the actual cost thereof as reported to the Board of Aldermen by the officer or committee authorized by the Board of Aldermen to have charge of the matter, and special tax bills shall be issued for the amount thereof, which said special tax bills shall be a lien against the respective lots and pieces of ground therein described, as in the case of other special tax bills issued by the City.